Ruth was attempting to estimate a model for her small business's overhead costs. She is 99.9% sure that overhead costs are driven primarily by production, but she also knows that this cost isn't entirely variable. So she grabbed the last 8 months of production and overhead cost data, listed it out, and plotted it as follows. Help Ruth estimate her company's overhead costs using the high-low method. Write your final model in Y = m(X)+b format.

Month	#of Units Produced	Overhead Cost
1	250	$2,730
2	210	1,990
3	280	2,440
4	340	3,070
5	360	2,740
6	320	2,980
7	270	2,440
8	290	3,240